Georgia Sales and Use Tax

The State of Georgia has made some significant SUT changes especially affecting Manufacturers in the past decade. If you are a Georgia manufacturer or if your company has a plant or factory in the state of Georgia, we highly recommend a Salt review.

Below is a brief overview of some of the major exemptions:


Manufacturing production machinery is exempt from state and local sales tax, as well as machinery or components bought to upgrade or replace existing machinery; additionally, the exemption covers re-manufacturing of aircraft engines and components.

The concept of exempting production machinery has been extended to warehouses and distribution centers; their primary material handling equipment is exempt from sales tax if the company invests $5 million or more in a new or expanded facility.

Computer equipment that is purchased or leased for use at the facilities of a high technology company is exempt when the total purchase (or lease) value exceeds $15 million.

Machinery, equipment and materials purchased and used in a clean room of Class 100 or less are exempt.

Electricity interacting directly with a manufactured product is exempt if the total cost of the electricity is more than half the cost of all materials used (including electricity) in making the product.

"More than 5,000 U.S. jurisdictions have changed their sales and use tax legislation in the last decade"

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State Courts are constantly interpreting sales tax laws and regulations

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Many states are coping with large budget deficits

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